Denis Copy Co. v. Limbach

Nahra, Presiding Judge.

This appeal arises from the decision of the Board of Tax Appeals (“BTA”) in which it affirmed the Tax Commissioner’s determination that Denis Copy Company, appellant, was required to pay sales tax assessments and penalties of $277,579.41 during the tax period from 1981 through 1985.

Denis Copy Company (“Denis Copy”) is a company which, among other activities, owns hundreds of coin-operated copy machines located at various places throughout Ohio, including post offices, public libraries, colleges, and privately owned businesses. Denis Copy applied for and obtained vendor…